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NY I85350

September 6, 2002

CLA-2-46:RR:NC:2:230 I85350


TARIFF NO.: 4602.10.0900

Ms. Jenny Davenport
Wal-Mart Stores, Inc.
Mail Stop # 0410-L-32
601 N. Walton
Bentonville, AR 72716-0410

RE: The tariff classification of nesting egg shaped bamboo baskets from China

Dear Ms. Davenport:

In your letter dated August 13, 2002 you requested a tariff classification ruling.

Samples of the product to be classified, described as a bamboo egg basket, item number JM202222A-C, were submitted. The samples will be returned to you as you requested.

The samples consist of a nesting assortment of three progressively larger baskets with the largest basket measuring approximately 12 inches high and 9-1/2 inches in diameter. The baskets are shaped like eggs. They open up in the middle and the two parts are held together with a braided plait and a latch. The baskets are composed of interwoven strips of bamboo. The strips are painted in various pastel hues and have glitter throughout. The baskets are available in three predominant colors – purple, orange and green.

You state that the product is labeled as a seasonal/festive item and sold at Easter. You believe that the product is classifiable in subheading 9505.90.6000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), as other festive articles, because it is decorated and egg shaped.

We find, however, that the nesting baskets do not primarily function as items used in the celebration of and for entertainment on a holiday. Although three dimensional egg shaped colored baskets, they are not limited to only being used at Easter. They are within the class of baskets commonly used for holding or packaging articles. They are similar to other colorfully decorated Easter baskets in their use. Such baskets are classified under the provision for baskets.

The applicable subheading for the nesting egg shaped bamboo baskets, item # JM202222A-C, will be 4602.10.0900, HTSUSA, which provides for basketwork, made directly to shape from plaiting materials, of vegetable materials, other baskets and bags, whether or not lined, of bamboo, other. The rate of duty will be 10 percent ad valorem.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Paul Garretto at 646-733-3035.


Robert B. Swierupski

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